Canadian Evangelist Works in USA

[zeros]

Have evangelist who comes to the United States and receives income. His home is in Canada. Is he required to file a 1040 for this income? He also earns income in Canada. If he is required to pay federal income tax, is there a credit available on his Canadian return? He does not have a SSAN.

[Gary2]

You'll need more information to answer that question. I suggest looking at Pubs. 519, 597, and 901. You'll need to know the visa type, the length of time in the U. S., the amount of income, whether the person qualifies as a commuter, etc.

[appelman]

Also look at the latest incarnation of the Canada-US tax treaty.

It reads like poetry!

[Koss]

Ssn

He probably has to file a return, especially if it is self-employment income.

The previous posts referring you to the various documents that deal with Canadian residents and the tax treaty are right on target.

If he has to file a return, he'll need an SSN, assuming that his visa authorizes him to work in the US. If he does not have a work visa, then he may need to apply for an ITIN.

BMK

[erchess]

1040 Nr

I believe that he would be required to file either a 1040 or a 1040NR. I've never done the latter but I understand that it taxes him on his worldwide income and I don't know whether there would be a credit for the tax paid to Canada. I also don't have any idea about his Canadian return.

[Gary2]

I believe that he would be required to file either a 1040 or a 1040NR. I've never done the latter but I understand that it taxes him on his worldwide income and I don't know whether there would be a credit for the tax paid to Canada. I also don't have any idea about his Canadian return.

A 1040NR doesn't generally tax worldwide income. That the key point between distinguishing resident and non-resident returns. The rest of the complexity is about making it fair - for some value of "fair." At an abstract level, it's similar to the way states tax non-residents.